History of the origin and development excise taxes in Russia

The article deals with the main stages of excise taxation in Russia. The history goes from the moment of emergence of prototypes of indirect taxes and to a modern state. The essence and necessity of excise taxes are also analyzed. Their importance in the tax system and the Federal budget of the Russian Federation is revealed. It is established that excise taxes are one of the oldest taxes and one of the most stable sources of budget revenues, which is used in all countries that have embarked on the path of market development.